基于产教融合背景下的
Y 集团财务共享中心内部控制优化研究
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作者姓名 : 钟晓玲
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导师姓名 : 许金花
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学科（专业）或领域名 : 工商管理
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论 文 答 辩 年 月 : 2022 年 5 月
分类号： 学校代号：11845
UDC：密级： 学 号：2111908211
广东工业大学硕士学位论文
基于产教融合背景下的
Y 集团财务共享中心内部控制优化研究
钟晓玲
导师姓名（职称） : 许金花 副教授
: 李子斌 博士
学科( 专业) 或 领 域 名 称 :工商管理
学 生 所 属 学 院 :管理学院
答辩委员会主席 :廖诺 教授
论 文 答 辩 日 期 : 2022 年 5 月 28 日
A Dissertation Submitted to Guangdong University of Technology
for the Degree of Master
（Master of Business Administration）
Based on the integration of industry and education in the
context of Study on Optimization of Internal Control in
Financial Sharing Center of Group Y
Candidate: Ms.ZHONG XiaoLing
Supervisor:Vice Prof. XU Jinhua
May 2022
School of Management
Guangdong University of Technology
Guangzhou, Guangdong, P. R. China, 510520 摘要
摘要
新经济时代背景下，大数据、人工智能、移动互联、云计算、物联网（“大智移云
物”）等新一代信息技术的发展，为企业的转型提供了更多机遇。财务职能是企业管理
的重要组成部分，其成功转型同样关系着企业是否成功转型升级，而财务共享中心已
经成为国内企业集团进行财务转型的模式选择。但任何事物都有两面性，财务共享中
心模式也具有两面性。因此，企业在采用财务共享中心模式时也应考虑自身的情况，
设计建立合理的内部控制体系来防范财务共享模式可能带来的经营、财务风险。
Y 集团财务共享中心是通过产教合作方式，驻地在校园，基础财务处理工作由学
生完成的新型财务共享中心。本文通过对Y 集团财务共享中心的实地调研访谈发现，
Y 集团财务共享中心在内部控制上主要存在的问题包括业务财务分离，学生工作质量
无法保障；未设置专职部门负责风险管理工作；采取传统公司帐套核算模式，效率较
低以及绩效考核不科学，员工流动性大；自主研发使用财务云协调管理服务平台智能
化程度不足，沟通层级较多；未设立内部审计部门，缺乏内部监督的问题。
针对以上问题，本文采用文献研究法、访谈法、案例分析法对Y集团财务共享中心
内部控制现存问题进行了根源分析，发现原因包括校企双主体合作责任不明确、管理
层风险意识薄弱、受企业规模和资源限制、财务控制薄弱，绩效考核不科学等原因。
同时基于Y集团财务共享中心的实际现状，结合其产教合作的模式特点，提出了完善其
内部控制体系的建议，包括增设校企合作部部门，加强人力资源管理；增设风控部门
或风控小组，完善Y集团财务共享中心的风险评估体系；持续业务流程优化，加强审核，
改善绩效考核体系，加大员工激励；迭代升级财务云协同管理系统，建立可共享会计
档案信息管理平台；发挥合作院校的审计监督作用等。
本文对 Y 集团财务共享中心内部控制问题的优化研究，具有理论和实践的双重意
义，丰富了财务共享和内部控制的相关理论，对 Y 集团财务共享模式内控改革有着较
强的指导作用，对正在和即将实施财务共享模式的企业具有一定的现实指导意义。
关键词：财务共享中心；内部控制；产教融合
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广东工业大学硕士专业学位论文
Abstract
In the context of the new economy, the development of new-generation information
technology such as big data, artificial intelligence, mobile Internet, cloud computing, and
Internet of Things ("Da Zhi Yi Yun Wu") has provided more opportunities for the
transformation of enterprises. The finance function is an important part of enterprise
management, and its successful transformation is also related to the successful
transformation and upgrading of enterprises, and the finance sharing center has become the
model of choice for domestic enterprise groups to carry out financial transformation.
However, there are two sides to everything, and the financial sharing center model also has
two sides. Therefore, when adopting the financial sharing center model, enterprises should
also consider their own situation and design and establish a reasonable internal control
system to prevent the operational and financial risks that the financial sharing model may
bring.
Group Y;s financial sharing center is a new type of financial sharing center that is based
on campus through industry-education cooperation, and the basic financial processing work
is done by students. This thesis found through field research and interviews that the main
problems in the internal control of Group Y;s financial sharing center include the separation
of business and finance, which does not guarantee the quality of students; work; the absence
of a dedicated department responsible for risk management; the adoption of the traditional
company accounting model, which is less efficient and has unscientific performance
assessment and high staff mobility; the independent development and use of the financial
cloud coordination management. The service platform is not intelligent enough, and there are
more layers of communication; no internal audit department has been set up, and there is a
lack of internal supervision.
In response to the above problems, this thesis analyzed the root causes of the existing
problems of internal control in Group Y;s financial sharing center using literature research
method, interview method, and case study method, and found that the reasons included
unclear responsibilities of cooperation between the two main bodies of the university and the
enterprise, weak risk awareness of management, limitations by the scale and resources of the
enterprise, weak financial control, and unscientific performance appraisal. At the same time,
based on the actual status of Group Y;s financial sharing center and the characteristics of its
model of industry-education cooperation, recommendations were made to improve its
internal control system, including the establishment of additional departments in the
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